$1-2.$ Based on an assessment of audit risk, the auditors are concerned with the following two risks:

$1.$ The risk that that the client might be making duplicate payments to vendors.

$2.$ The risk that the client$$s accounting clerk might be making unauthorized payments to himself.

Required:

$2-$a$.$ Assuming that the client has a manual accounting system, describe how the auditors can design a test to identify the duplicate payments and unauthorized payments.

$2-$b$.$ Assuming that the client has an IT accounting system, describe how the auditors might use data analytic software to design a test to identify the duplicate payments and the unauthorized payments.

$2-$c$.$ Describe the advantages of using data analytics software to identify unusual transactions or entries.